Abstract: The design thought and the technical realization method of cost accounting system for teams and groups of mine enterprise are elaborated.This software system adopted the advanced B/S structure technology of INTERNET to solve the actual problems on the sales and saves management，non-material management，backstage management and cost accounting in interior market of mine enterprise.It provided a real frame for fine management and cost accounting of mine enterprise，and played a vital role in enhancing the economic efficiency for enterprise.  

Key words: Teams and groups, Cost accounting, Web technology, Work class